Validity of Section 148 Notice Without DIN, Considering Acknowledgment & Objection

Chandra Bhan Vs Union Of India (Allahabad  High Court) Introduction: The Allahabad High Court’s recent judgment in the case of Chandra Bhan Vs Union of India provides crucial insights into the legality of manual notices issued under Section 148 of the Income Tax Act. The court examined whether a notice issued manually instead of through a Document Identification Number (DIN) would be considered valid, especially when the assessee has participated in the proceedings. Context of the Case: The petitioner, Chandra Bhan, filed a writ petition challenging an order of re-assessment passed agai...